CERTYNEX IFRS ACADEMY

The Tessaly group is analysing several intangible resources. Which of the following items constitute evidence of control over the resource concerned?

The strong reputation of the product range among consumers.

A patent that prohibits any competitor from exploiting the invention.

The high cost of the training programme followed by the sales team.

Legally enforceable agreements that prevent any third party from using a manufacturing formula.

Recent sales, between industry players, of portfolios of similar non-contractual customer relationships.